LIZBETH ALONDRA ORTIZ PELAGIO ABC INVENTORY SYSTEM This system allows ete!mi"i"# whi$h items !e%!

ese"t the &'l( o) i"*estme"t a" +'sti)ie (ee%i"# these !eso'!$es i"*este , The ABC system to set a" ete!mi"e i" a sim%le way whi$h items a!e most *al'a&le a" whi$h a!e o) lesse! *al'e so as to ma(e e))i$ie"t e$isio"s allowi"# to o%timi-e the ma"a#eme"t o) !eso'!$es allo$ate to i"*e"to!ies, The ABC system $lassi)ies i"*e"to!y items i"to th!ee #!o'%s. G!o'% A . This i"$l' es the most im%o!ta"t items )o! $o"t!ol %'!%oses , Those who $o"t!i&'te /0 1 o) the a$$'m'late $ash *al'e #e"e!ally $o"stit'te a!o'" 20 1 o) the a!ti$les, As show" !e%!ese"t small amo'"ts o) e3%e"si*e items whi$h m'st &e s'&+e$t to st!i$t $o"t!ol %!o$e '!es a!e 'se to )o!e$ast $om%le3 a" $a!e m'st &e ta(e" to estimate the *a!io's $ost %a!amete!s to esta&lish o%e!ati"# %oli$ies , G!o'% B . $o!!es%o" s to items o) se$o" a!y im%o!ta"$e4 mo"eta!y *al'es $o!!es%o" to %e!$e"ta#e &etwee" /01 a" 56 1 4 a" $om%!ises a&o't 26 1 o) all items , These items a!e #i*e" a mo e!ate $o"t!ol 4 items $a" &e $he$(e %e!io i$ally4 !e7'este &y #!o'%s a" "ot i" i*i 'ally a" )o!e$asti"# metho s a!e 'se less $om%li$ate , G!o'% C . These a!e items o) lesse! im%o!ta"$e the" $o!!es%o" to 6 1 o) the mo"eta!y *al'e %e!$e"ta#e a" i"$l' e mo!e o! less 661 o) the items, These items will &e e3e!$ise a mi"im'm e#!ee o) $o"t!ol m'st &e ma e la!#e o! e!s i" o! e! to mi"imi-e the )!e7'e"$y o) o! e!s This $lassi)i$atio" is a!&it!a!y a" the!e may &e a i))e!e"t "'m&e! o) #!o'%s , I) yo' wa"t a mo!e !e)i"e 4 also the e3a$t 1 o) ea$h $lass o) items *a!ies )!om o"e i"*e"to!y to the "e3t ,

BIBLIOGRA8IA EL SISTEMA DE COSTOS BASADO EN LAS ACTIVIDADES 9ABC:. DO;GLAS T, HIC<S